A guide to educational expenditure statistics

European Commission Eurostat

Description

Population and social conditions
Education policy
Target audience: Specialised/Technical

Sujets

• Cost
• Public finance
• Data collection
• Guide

Informations

• Publié par: EUROPEAN-COMMISSION-EUROSTAT
• Nombre de lectures: 14
• Langue: English

Extrait

A guide to educational expenditurestatistics

E U R O P E A N C O M M I S S I O N

THEME Population and social conditions

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Luxembourg: Office for Official Publications of the European Communities, 2005

ISBN 92-894-8605-8 ISSN 1725-0056

© European Communities, 2005

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Preface     All european countries are nowadays knowledge based economies and information societies. Therefore, human capital is becoming a more and more important asset for the present and future success and prosperity of countries. This necessity has been already recognised by the governments and has led to the strategic goal for Europe set by the Lisbon European Council in March 2000 to become by 2010 "the most competitive and dynamic knowledge-based economy in the world, capable of sustainable economic growth with more and better jobs and greater social cohesion". The key role of education that is still in majority financed by public funds and the need to spend the scarce resources efficiently have led to a considerable demand in good financial indicators and performant educational expenditure statistics. Educational expenditure statistics being a very complex subject the guide to educational expenditure statistics has been created to satisfy the growing demand on qualified information concerning educational expenditure statistics. It shall be used as background document to better understand what are the scope, concepts and definitions of educational expenditure statistics. Its content is fully compatible with the sections on educational expenditure of the UOE data collection manual. This guide does not explain what kind of indicators exists in educational expenditure statistics, nor does it provide metadata that is information on the financing of the education system. The guide is limited to general and vocational education as it is defined in the data collection on education statistics that is administered jointly by the United Nations Educational, Scientific, and Cultural Organisation Institute for Statistics (UNESCO / UIS), the Organisation for Economic Cooperation and Development (OECD), and the Statistical Office of the European Union (EUROSTAT). Its content takes into account the latest changes of UOE financial tables introduced during the 2005 revision of the UOE data collection. The guide is addressed to experts familiar with education statistics making in depth analysis of financial data collected in the UOE data collection.

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Table of contents       1-   INTRODUCTION................................................................................................................................ ....... 5   2-   WHAT IS UOE DATA COLLECTION? ................................................................................................ ... 6   2.1-   O BJECTIVE OF THE UOE DATA COLLECTION .......................................................................................... 6   2.2-   D ATA COLLECTION INSTR UMENTS ................................................................................................ ......... 6   2.3-   A LIGNMENT OF THE DATA ON STUDENTS ENROLLED AND EDUCATIONAL FINANCE ................................... 7   2.4-   D ATA DISSEMINATION .......................................................................................................................... 7   3-   CONCEPTS, DEFINITIONS AND CLASSIFICATIONS......................................................................... 8   3.1-   L EVELS OF EDUCATION (ISCED CLASSIFICATION ).................................................................................. 8   3.2-   P ROGRAMME ORIENTATION ................................................................................................ ................... 9   3.3-   E DUCATIONAL INSTITUTIONS .............................................................................................................. 10   3.3.1-   Basic definition of educational institutions ..................................................................................... 10   3.3.2-   Instructional and non-instructional educational institutions ........................................................... 10   3.3.3-   Classifying between public and private educational institutions ...................................................... 11   4-   COVERAGE OF THE FINANCE DATA COLLECTION ..................................................................... 14   4.1-   A CCOUNTING PRINCIPLES .................................................................................................................... 14   4.2-   T HE FRAMEWORK FOR EDUCATIONAL EXPENDITURE ............................................................................ 14   4.3-   S COPE OF UOE FINANCE TABLES ................................................................................................ ......... 16   5-   DIFFICULT CASES ................................................................................................................................ . 18   5.1-   E XPENDITURE ON RETIRE MENT ................................................................................................ ........... 18   5.2-   R ESEARCH AND DEVELOPMENT (R&D)................................................................................................ 19   5.3-   E XPENDITURE FOR TEACHING HOSPITALS ............................................................................................. 19   5.4-   A NCILLARY SERVICES ................................................................................................ ......................... 20   5.5-   D AY AND EVENING CHILD CARE ................................................................................................ .......... 21   5.6-   E DUCATIONAL EXPENDITURE OF THE WORK BASED COMPONENT OF EDUCAT IONAL PROGRAMMES ......... 21   5.7-   S TUDENTS AND HOUSEHOL DS EXPENDITURE ON ED UCATIONAL SERVICES AND GOODS PURCHASED OUTSIDE EDUCATIONAL INSTITUTIONS ................................................................................................ ............... 22   5.8-   S TUDENT LIVING COSTS ...................................................................................................................... 22   6-   SOURCES AND TRANSFERS OF FUNDS: THE EXPENDITURE CATEGORIES OF TABLE FINANCE 1 ........................................................................................................................................................ 24   6.1-   T HE STRUCTURE OF TABLE FINANCE   1 .............................................................................................. 24   6.2-   G OVERNMENT (P UBLIC ) SOURCES ................................................................................................ ....... 25   6.2.1-   Classification of levels of government............................................................................................25   6.2.2-   Direct expenditure on educational institutions (rows C1 to C5, R1 to R5 and L1 to L5) .................. 26   6.2.3-   Direct expenditure designated for capital (rows C5a, R5a and L5a) ............................................... 27   6.2.4-   Direct expenditure designated for ancillary services......................................................................27   6.2.5-   Direct expenditure for R&D activities ............................................................................................ 27   6.2.6-   Intergovernmental transfers (rows C7, C8, C9 and R8) .................................................................. 27   6.2.7-   Transfers and payments for education to private entities (rows C10 to C14, R10 to R14 and L10 to L14) ...   ................................................................................................................................ . . . . . . . . . . . . . . . ... 28 6.2.8-   Total expenditure by level of government (rows C20, R20, and L20)............................................... 33   6.2.9-   Consolidated educational expenditure by the public sect or (all levels of government combined; rows G1 to G20).................................................................................................................................................. 33   6.2.10-   Funds from international agencies and other foreign sources (rows F1 to F20) ......................... 34   6.3-   P RIVATE SOURCES .............................................................................................................................. 36   6.3.1-   Definition of private sources ................................................................................................ .......... 36   6.3.2-   Household expenditure..................................................................................................................36   6.3.3-   Expenditure of other private entities..............................................................................................39   6.3.4-   Total private expenditure (rows P1 to P20) .................................................................................... 41   6.4-   T OTAL EDUCATIONAL EXPENDITURE FROM ALL SO URCES ( ROWS N1 TO N20)........................................ 42  

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7-   TABLE FINANCE 2: EDUCATIONAL EXPENDITURE BY NATURE, RESOURCE CATEGORY, AND LEVEL OF EDUCATION........................................................................................................................ 43   7.1-   T HE STRUCTURE OF TABLE FINANCE 2.............................................................................................. 43   - 7.2-   E XPENDITURE BY TYPE O F INSTITUTION : PUBLIC AND PRIVATE INSTITUTIONS ........................................ 43   7.3-   E XPENDITURE BY RESOURCE CATEGORY .............................................................................................. 44   7.3.1-   Current expenditure.......................................................................................................................44   7.3.2-   Capital expenditure.......................................................................................................................46   7.3.3-   Adjustments for changes in fund balances......................................................................................47   7.3.4-   Expenditure on ancillary services..................................................................................................47   7.3.5-   Expenditure on R&D activities.......................................................................................................47   7.3.6-   Total current and capital expenditure............................................................................................48   8-   INSTRUCTIONS FOR SUPPLEMENTAL TABLE ON DEBT SERVICE (TABLE FINANCESUP-2)49   8.1-   D EFINITIONS OF EDUCAT ION DEBT AND DEBT SERVICE EXPENDITURE .................................................... 49   8.2-   B ORROWERS AND LENDERS ................................................................................................ ................. 50   8.3-   D ISAGGREGATION BY LEVEL OF EDUCATION ........................................................................................ 50   8.4-   D ISAGGREGATION BY PAYER ................................................................................................ ............... 50   9-   INSTRUCTIONS FOR SUPPLEMENTAL TABLE ON EXPENDITURE FOR RESEARCH AND DEVELOPMENT OF TABLE FINANCESUP-3 .............................................................................................. 52   9.1-   D EFINITION OF EXPENDITURE ON R ESEARCH AND D EVELOPMENT ......................................................... 52   9.2-   C OVERAGE OF RESEARCH EXPENDITURE .............................................................................................. 52   9.3-   S EPARATION OF EXPENDITURE ON R&D .............................................................................................. 53   9.4-   R ELATIONSHIP TO THE R&D STATISTICS .............................................................................................. 53   9.5-   E XPENDITURE ON SEPARATELY FUNDED OR SEPAR ATELY BUDGETED RESEARCH .................................... 54   10-   CONCLUDING REMARKS ................................................................................................................ 55   ANNEX 1: EXCERPT FROM THE FRASCATI MANUAL............................................................................56   3.   INSTITUTIONAL CLASSIFICATION ................................................................................................ ... 56   3.7   H IGHER EDUCATION SECTOR ................................................................................................ ............... 56   3.7.1   Coverage................................................................................................................................ ....... 56   6.   MEASUREMENT OF EXPENDITURES DEVOTED TO R&D ............................................................ 58   I NTRODUCTION ................................................................................................................................................ 58   I NTRAMURAL EXPENDITUR ES ............................................................................................................................ 59   6.1.1   Definition ................................................................................................................................ ...... 59   6.1.2   Current expenditures.....................................................................................................................59   6.1.3   Capital expenditures...................................................................................................................... 62   S OURCES OF FUNDS ................................................................................................................................ .......... 63   6.1.4   Methods of measurement...............................................................................................................63   6.1.5   Criteria for identifying flows of R&D funds....................................................................................64   6.1.6   Identifying the sources of flows of R&D funds ................................................................................ 65   E XTRAMURAL EXPENDITUR ES ................................................................................................ ........................... 67   N ATIONAL TOTALS ................................................................................................................................ ........... 68   6.1.7   Gross domestic expenditure on R&D (GERD) ................................................................................ 68   6.1.8   Gross national expenditure on R&D (GNERD)..............................................................................68   ANNEX 2.   EXCERPT FROM SYSTEM OF NATIONAL ACCOUNTS 1993 ............................................ 69   ANNEX 3. GUIDELINES FOR PRACTICAL IMPLEMENTATION OF IMPUTED SOCIAL CONTRIBUTIONS ................................................................................................................................ ............ 70   1.   O VERVIEW :................................................................................................................................ ............. 70   2.   ESA AND SNA PRINCIPLES : ................................................................................................ ..................... 70   3.   M ETHODS CURRENTLY USED IN OLD M EMBER S TATES OF THE EUROPEAN UNION ....................................... 72   ANNEX 4: SCHEMATIC REPRESENTATION OF TABLES FINANCE-1 AND FINANCE-2.............77 ANNEX 5: TABLES OF UOE FINANCE QUESTIONNAIRE…………………………………………… 81

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1- Introduction   The data collection on education statistics is administered jointly by the United Nations Educational, Scientific, and Cultural Organisation Institute for Statistics (UNESCO / UIS), the Organisation for Economic Cooperation and Development (OECD), and the Statistical Office of the European Union (EUROSTAT). In the following it is referred to as UOE data collection. The present guide is limited to educational expenditure statistics. Complementary information will be given on non-monetary education statistics where necessary.   First of all, the guide briefly explains what the UOE data collection is. Then the theoretical framework describing the scope of the finance data collection is presented. Concepts, definitions and classifications are introduced before focussing on some difficult cases that may create comparability problems across countries. Finally, before some concluding remarks as kind of outlook, the main part of the user guide deals with the finance questionnaires used to collect data on educational expenditure statistics within the UOE data collection. In an annex the complex links between the different parts of the questionnaires finance 1 and 2 is depicted as diagram.

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2- What is UOE data collection? 2.1- Objective of the UOE data collection   The UOE data collection is administered jointly by the United Nations Educational, Scientific and Cultural Organisation Institute for Statistics (UNESCO / UIS), the Organisation for Economic Co-operation and Development (OECD), and the Statistical Office of the European Union (EUROSTAT). These are referred to as the data requesters . The objective of the UIS/OECD/EUROSTAT (UOE) data collection on education statistics is to provide internationally comparable data on key aspects of education systems, specifically on the participation and completion of education programmes, as well as the cost and type of resources dedicated to education. The Member countries cooperate to gather the information, to develop and apply common definitions and criteria for the quality control of the data, to verify the data and to provide the information necessary to interpret and report the submitted data. Member countries are committed to make all reasonable efforts to report according to the definitions, classifications, and coverage specified in the UOE data collection manual. Where deviations from international standards, estimations, or data aggregations are necessary, it is essential that these be documented correspondingly. The documentation of data is an integral part of the data collection and is of crucial importance for the future credibility of international education statistics. Altogether, in over 60 countries worldwide data providers now complete the UOE electronic questionnaire.  2.2- Data collection instruments   The basic finance tables are: ·   Table FINANCE-1: Education expenditures by level of education, source and type of transaction. ·   Table FINANCE-2: Education expenditures by level of education, service provider and expenditure category. In addition, one table is containing enrolments aligned on finance data: ·   Table FIN_ENRL-2: Number of students with coverage adjusted to statistics on educational finance by level of education, programme orientation, programme destination, type of institution and mode. Moreover, two supplemental tables are collected in the UOE data collection: ·   Table FINANCESUP-2: Expenditure for debt service. ·   Table FINANCESUP-3: Expenditure for research.   All the UOE data collection instruments (questionnaires and manuals) are available at the address: p rum.europa.eu.int/Public/irc/dsis/edtcs/library?l=/publi _ htt ://fo c/unesco collection  

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2.3- Alignment of the data on students enrolled and educational finance   In cases where the coverage of the data on students enrolled and educational finance differs, _ these differences must be indicated in table FIN ENRL-2. This table collects data on the number of students enrolled by level of education with some breakdowns by type of programme and by type of institution with a coverage aligned to the finance data.   For example, if the statistics on educational finance do not cover expenditures for a particular type of institution, then the students enrolled in this type of institution should be excluded from Table FIN ENRL-2. _

2.4- Data dissemination   Data on educational expenditure statistics are widely disseminated by Eurostat. The data are disseminated through databases or publications. Data are published in the Eurostat reference database New Cronos under theme 3 population and social conditions , in the domain called education and training under the collection indicators on education finance . Information about New Cronos is available on the following link of the Eurostat web page: http://forum.europa.eu.int/Members/irc/dsis/edtcs/library?l=/public/publications&vm=detailed& sb=Title     Data on educational expenditure statistics in many thematical publications widely disseminated by Eurostat: List of publications with Reference: Publication Reference Statistics in Focus 1  Mary Dunne, Education in Europe 2000/01, Statistics in Focus, Theme 3 - 13/2003, European Communities, 2003 Pascal Schmidt, Public Expenditure on Education in the EU in 1999, Statistics in Focus, Theme 3 - 22/2003, European Communities, 2003 Pascal Schmidt, Public Expenditure on Education in the Acceding Countries in 1999, Statistics in Focus, Theme 3 - 23/2003, European Communities, 2003 Education across Europe Education across Europe 2003, European Commission, 2003 Key data on education Key Data on Education in Europe 2002, Eurydice, ECSC-EC:EAEC, Brussels Luxembourg, 2002 The social situation in The Social Situation in Europe in 2004, Europeen Communities, Europe 2004 Eurostat Yearbook Eurostat Yearbook 2004, European Commission 2004  

                                                 1 All Statistics in Focus on education statistics can be downloaded for free at the Eurostat web page under Publication / Statistics in Focus / Population and Social Condition. The URL is: http://epp.eurostat.cec.eu.int/portal/page?_pageid=2173,45972494&_dad=portal&schema=PORTAL&mo=contain _ sany&ms=&saa=&p_action=SUBMIT&l=us&co=equal&ci=1130657,0&po=matchany&pi=1130671,0&ob=41,0